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IAS PLUS

INTERNATIONAL FINANCIAL
REPORTING STANDARDS
Model Financial Statements and
Checklist
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December 2003
IAS PLUS

INTERNATIONAL FINANCIAL
REPORTING STANDARDS
Model Financial Statements and Checklist
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be applied to a specific situation without appropriate professional advice. Accordingly, we mend that
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HK-121-03
CONTENTS Page

Model Financial Statements 5

Presentation and Disclosure Checklist 77
ABBREVIATIONS

The following abbreviations have been used throughout this checklist:

GAAP Generally Accepted Accounting Principles

IAS International Accounting Standard(s)

IASB International Accounting Standards Board

IASC International Accounting mittee

IFRIC International Financial Reporting mittee of the IASB

IFRS International Financial Reporting Standard(s)

SIC Interpretation issued by the Standing mittee of the IASB (predecessor
body to the IFRIC)
IAS PLUS
Model Financial Statements

INTERNATIONAL FINANCIAL
REPORTING STANDARDS
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